DEUMER PHILIPPE: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DEUMER PHILIPPE
Largest movements
- Stocks and contracts +€82,500
up €82,500 (+194.1%), from €42,500 to €125,000
- Receivables within one year -€28,611
down €28,611 (-38.0%), from €75,293 to €46,682
of which Trade receivables: -€29,285
- Cash -€24,639
down €24,639 (-19.9%), from €123,848 to €99,209
mainly Stocks and contracts (-€82,500) and Tax, wage and social debts (-€4,418)
- Tangible fixed assets -€6,663
down €6,663 (-32.1%), from €20,744 to €14,081
of which Furniture and vehicles: -€5,207
- Reserves +€11,358
up €11,358 (+24.0%), from €47,274 to €58,632
of which Distributable reserves: +€11,358
- Trade debts +€9,509
up €9,509 (+102.3%), from €9,299 to €18,807
- Other debts +€6,461
up €6,461 (+10.4%), from €62,391 to €68,852
- Tax, wage and social debts -€4,418
no longer reported in 2025 (was €4,418)
- Depreciation -€25,435
down €25,435 (-79.2%), from €32,098 to €6,663
- Gross operating margin -€13,163
down €13,163 (-31.8%), from €41,444 to €28,282
- Financial income -€3,387
down €3,387 (-99.9%), from €3,391 to €4
- Financial charges +€1,377
up €1,377 (+41.5%), from €3,319 to €4,696
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €267,145 | €291,391 | +€24,246 | +9.1% |
| Fixed assets | 21/28 | €20,879 | €14,216 | -€6,663 | -31.9% |
| Tangible fixed assets | 22/27 | €20,744 | €14,081 | -€6,663 | -32.1% |
| Plant, machinery and equipment | 23 | €3,231 | €1,775 | -€1,456 | -45.1% |
| Furniture and vehicles | 24 | €17,513 | €12,306 | -€5,207 | -29.7% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €246,266 | €277,175 | +€30,909 | +12.6% |
| Stocks and contracts in progress | 3 | €42,500 | €125,000 | +€82,500 | +194.1% |
| Stocks | 30/36 | €42,500 | €125,000 | +€82,500 | +194.1% |
| Amounts receivable within one year | 40/41 | €75,293 | €46,682 | -€28,611 | -38.0% |
| Trade receivables | 40 | €74,887 | €45,603 | -€29,285 | -39.1% |
| Other amounts receivable | 41 | €406 | €1,080 | +€673 | +165.9% |
| Cash at bank and in hand | 54/58 | €123,848 | €99,209 | -€24,639 | -19.9% |
| Deferred charges and accrued income | 490/1 | €4,625 | €6,283 | +€1,659 | +35.9% |
| Total equity and liabilities | 10/49 | €267,145 | €291,391 | +€24,246 | +9.1% |
| Equity | 10/15 | €187,590 | €198,948 | +€11,358 | +6.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €47,274 | €58,632 | +€11,358 | +24.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €45,414 | €56,772 | +€11,358 | +25.0% |
| Profit (loss) carried forward | 14 | €127,915 | €127,915 | = | 0.0% |
| Amounts payable | 17/49 | €79,556 | €92,444 | +€12,888 | +16.2% |
| Amounts payable within one year | 42/48 | €76,109 | €87,660 | +€11,551 | +15.2% |
| Trade debts | 44 | €9,299 | €18,807 | +€9,509 | +102.3% |
| Suppliers | 440/4 | €9,299 | €18,807 | +€9,509 | +102.3% |
| Taxes, remuneration and social security | 45 | €4,418 | - | -€4,418 | |
| Taxes | 450/3 | €4,418 | - | -€4,418 | |
| Other amounts payable | 47/48 | €62,391 | €68,852 | +€6,461 | +10.4% |
| Accrued charges and deferred income | 492/3 | €3,447 | €4,784 | +€1,337 | +38.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,098 | €6,663 | -€25,435 | -79.2% |
| Other operating charges | 640/8 | €518 | €517 | -€1 | -0.2% |
| Gross operating margin | 9900 | €41,444 | €28,282 | -€13,163 | -31.8% |
| Operating profit (loss) | 9901 | €8,829 | €21,102 | +€12,273 | +139.0% |
| Financial income | 75/76B | €3,391 | €4 | -€3,387 | -99.9% |
| Recurring financial income | 75 | €3,391 | €4 | -€3,387 | -99.9% |
| Financial charges | 65/66B | €3,319 | €4,696 | +€1,377 | +41.5% |
| Recurring financial charges | 65 | €3,319 | €4,696 | +€1,377 | +41.5% |
| Profit (loss) for the period before taxes | 9903 | €8,900 | €16,410 | +€7,510 | +84.4% |
| Transfer from deferred taxes | 780 | €3,035 | - | -€3,035 | |
| Income taxes | 67/77 | €4,418 | €4,302 | -€117 | -2.6% |
| Profit (loss) for the period | 9904 | €7,517 | €12,108 | +€4,591 | +61.1% |
| Transfer from tax-exempt reserves | 789 | €5,894 | - | -€5,894 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,411 | €12,108 | -€1,303 | -9.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.